Collect the taxpayer identification number (TIN) and certification from U.S. persons for information return reporting.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm W-9 is used to request a payee's taxpayer identification number (TIN) and certification. It is NOT filed with the IRS - it is kept by the requester to verify the payee's identity and TIN before filing information returns (like 1099-NEC or 1099-MISC). Backup withholding of 24% applies if a valid W-9 is not provided.
Filing threshold: N/A - collected before payments, not filed with IRS
Paper Filing
Before first payment (no IRS deadline)
Electronic Filing
N/A - W-9 is not filed electronically with the IRS
Recipient Copy
N/A
$50 per failure to furnish TIN; backup withholding of 24% if not collected
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Line 1 | Name (as shown on your income tax return) |
| Line 2 | Business name/disregarded entity name |
| Line 3 | Federal tax classification (individual, C corp, S corp, partnership, LLC, trust) |
| Line 5-6 | Address |
| Part I | Taxpayer Identification Number (SSN or EIN) |
| Part II | Certification and signature |
Upload documents and let our 14-agent AI system extract data automatically - no manual entry.
File electronically through IRIS, or through FIRE until it closes on 19 November 2026. No paper, no postage, instant confirmation.
Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.
Automatically print and mail recipient copies via USPS with delivery tracking (Lob API).
Recipients access forms instantly through a secure, token-authenticated online portal.
File corrections or void forms electronically - no manual IRS correspondence needed.
No. The W-9 stays with the requester. It is used to collect TIN information needed to file information returns (1099s). The IRS never sees the W-9 itself.
You are required to begin backup withholding at 24% on all payments to that person. You should also send a B-Notice (backup withholding notice) per IRS requirements.
Yes. TaxBlitz provides electronic W-9 collection with automated email solicitation, secure recipient portal, and signature capture.
Keep W-9 forms for at least 4 years after the last tax year in which the form was used for reporting. Some organizations keep them longer for audit protection.
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